For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,672,000. Its useful life was estimated to be six years with a $188,000 residual value. At the beginning of 2018 , Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows $ in 000s): Required: 2. Prepare any 2018 journal entry related to the change. (Enter your answers in dollars rounded to the nearest thousand. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the adjusting entry for depreciation in 2018. Note: Enter debits before credits